The Formation of Accounting Models corresponding to Market Environment

Abstract

After the World War Second, gradually, and since 1990s, rapidly, the globalization of Security Capitalism has had a progressive development. This paper concerns with the effect of such development regarding with accounting and information disclosure systems. And the aim of this paper is set in the clarification of the tendency of future reforms of accounting and disclosure systems. What is the real thought of current worldwide reforms of accounting and information disclosure systems? Under the hypothesis that knowing the thought of current reforms might lead us to the heart of future development of them, in this paper, the knowledge gained through investigations done has been disclosed.